"Pengaruh Political Cost Dan Growth Opportunities Terhadap Tingkat Konservatisme: studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI periode 2012-2014."

Abstract

This research aims to know the influence of political cost and growth opportunities on conservatism ratio in accounting. Conservatism is measured by accrual value, political cost is measured by log natural (ln) total assets, and growth opportunities measured by market to book value of equity. This population is a manufacture company registered in Indonesian Stock Exchange in 2012- 2014. There is 82 companies in the sample with purposive sampling technique. The results of this study showed that political cost positif effect on the conservatism in accounting. While the for growth opportunities had no effect on the conservatism in accounting.